Service tax on hired Tractor with Trolley

[Sanjay Vasava]

Dear Sir,

Please explain service tax on hired tractor with trolley. Service tax levied or not??

Thanks & Regards,

Sanjay Vasava

AI Summary

Service Tax Applicability on Hired Tractor with Trolley Discussed; Key Factors Include Possession, Control, and Threshold Limits A query was raised regarding the applicability of service tax on a hired tractor with a trolley. The responses highlighted several considerations: whether effective possession and control were transferred, whether the service provider exceeded the threshold limit, and if the right to use was involved. It was noted that service tax could be applicable under 'Tangible Goods Supply Service.' A recent CBEC circular provided further clarification. Additionally, if service tax is applicable, sales tax would not be, and vice-versa.